According to the Decision of NPC Standing Committee on Revision (Order No.600 of the State Council of the People's Republic of China): the scope of personal income mentioned in Article 2 of the Tax Law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. At the same time, according to the "Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on the Collection of Individual Income Tax" (Guo Shui Fa [1994] No.89), the document stipulates: "II. Wage and payroll taxes.

The first item of the first paragraph of Article 8 of the Regulations clearly stipulates the specific content and scope of the taxation of wages and salaries, and the taxation shall be carried out in strict accordance with the provisions. Whether some specific income items such as subsidies and allowances should be included in the scope of taxation of wages and salaries should be implemented according to the following circumstances:

(1) Article 13 of the Regulations stipulates that special government allowances issued in accordance with the provisions of the State Council and subsidies and allowances exempted from personal income tax in accordance with the provisions of the State Council shall be exempted from personal income tax. Other subsidies and allowances should be included in the taxation of wages and salaries.

(2) The following subsidies and allowances that do not belong to the nature of wages and salaries, or income that does not belong to the taxpayer's own wages and salaries, shall not be taxed:

1. One-child allowance;

2 the implementation of the civil service wage system is not included in the total amount of basic wage subsidies, subsidies and family members' non-staple food subsidies;

3. Child care allowance;

4. Travel allowance and catering allowance.

Basis: Decision of the State Council on Amending the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China (Order No.600th of the State Council of the People's Republic of China).

Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing Provisions on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89).